Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

259100 Repayable Advance Debt N P C B/E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/UT E/U D/G/N U/E X/K/N

404400 Anticipated Reductions to Borrowing Authority Y B C E D/C D/M 1001/1992-

20252026

1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

404700 Anticipated Transfers to the General Fund of the U.S. Government - 

Current-Year Authority

Y B C E D/C B/P/S D/M 1001/1992-

20252026

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

404800 Anticipated Transfers to the General Fund of the U.S. Government - PriorYear Balances

Y B C E D/C D/M 1001/1992-

20252026

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

406000 Anticipated Collections From Non-Federal Sources Y B D E D/C D/M 1001/1992-

20252026

N 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

407000 Anticipated Collections From Federal Sources Y B D E D/C D/M 1001/1992-

20252026

E/F 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

408100 Amounts Appropriated From a Specific Treasury-Managed Trust Fund 

TAFS - Receivable - Transferred

N B C E D/C B/C/D/

P/R/S

D/M 1001/1992-

20252026

1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

408200 Allocations of Realized Authority - To Be Transferred From Invested 

Balances - Transferred

N B C E D/C B/C/D/

P/R/S

D/M 1001/1992-

20252026

1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

408300 Transfers - Current-Year Authority - Receivable - Transferred N B C E D/C B/C/D/

P/R/S

D/M 1001/1992-

20252026

1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

412000 Anticipated Indefinite Appropriations Y B D E D/C D/M 1001/1992-

20252026

1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

412500 Loan Modification Adjustment Transfer Appropriation N B D E D/C D/M 1001/1992-

20252026

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG/EP/ER E/F/U D/G/N U/E X/K/N

412600 Amounts Appropriated From Specific Invested TAFS - Receivable N B D B/E D/C B/P/R D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D SEQ/XXX EG/ES/ET E/F/U N U/E X/K/N

413900 Contract Authority Carried Forward N B D B/E D/C D/M 1 or 3 

character 

OMB 

approved 

value

D EG/EP/ER/ES/ET E/F/U N U X/K/N

Fiscal Year 2025 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Bulletin No. 2024-01 IV AT - 1 IRC Handout Draft
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2025 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

414100 Current-Year Indefinite Borrowing Authority N B D E D/C D/M F/P/T 1001/1992-

20252026

P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

414200 Actual Repayment of Borrowing Authority Converted to Cash - CurrentYear Authority

N B C E D/C M 1001/1992-

20252026

X 1 or 3 

character 

OMB 

approved 

value

D EG/EP/ER/TR E/F/U D/G/N U X/K/N

414201 Modification Adjustment Transfer of Borrowing Authority Converted to 

Cash

N B C E D/C M 1001/1992-

20252026

X 1 or 3 

character 

OMB 

approved 

value

D EP/ER E/F/U D/G U N

414300 Current-Year Decreases to Indefinite Borrowing Authority N B C E D/C D/M F/P/T 1001/1992-

20252026

P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

414400 Borrowing Authority Withdrawn N B C E D/C D/M F/P/T 1001/1992-

20252026

P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

414500 Borrowing Authority Converted to Cash N B C E D/C D/M F/P/T 1001/1992-

20252026

1 or 3 

character 

OMB 

approved 

value

D EP/ER/ES/ET E/F/U D/G/N U X/K/N

414600 Actual Repayments of Debt, Current-Year Authority N B C E D/C B/P/S D/M 1001/1992-

20252026

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

414700 Actual Repayments of Debt, Prior-Year Balances N B C E D/C D/M 1001/1992-

20252026

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

414800 Resources Realized From Borrowing Authority N B D E D/C D/M F/P/T 1001/1992-

20252026

B/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/N

414900 Borrowing Authority Carried Forward N B D B/E D/C D/M F/P/T 1001/1992-

20252026

1 or 3 

character 

OMB 

approved 

value

D EG/EP/ER/ET E/F/U D/G/N U X/K/N

414910 Borrowing Authority Carried Forward - Transferred N B D E D/C D/M F/P/T 1001/1992-

20252026

1 or 3 

character 

OMB 

approved 

value

D EG/EP/ER/ET E/F/U D/G U X/K/N

415100 Actual Capital Transfers to the General Fund of the U.S. Government, 

Current-Year Authority

N B C E D/C P/S D/M 1001/1992-

20252026

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

Bulletin No. 2024-01 IV AT - 2 IRC Handout Draft
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2025 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

415200 Actual Capital Transfers to the General Fund of the U.S. Government, 

Prior-Year Balances

N B C E D/C D/M 1001/1992-

20252026

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

416000 Anticipated Transfers - Current-Year Authority Y B D E D/C C/D/P/

S/X

D/M 1001/1992-

20252026

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

416500 Allocations of Authority - Anticipated From Invested Balances Y B D E D D/M 1001/1992-

20252026

1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

417600 Allocation Transfers of Prior-Year Balances N B D E D/C D/P/S D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

418000 Anticipated Transfers - Prior-Year Balances Y B D E D/C D/M 1001/1992-

20252026

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

Y B D E D/C P/R/S D/M 1001/1992-

20252026

1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

419000 Transfers - Prior-Year Balances N B D E D/C D/P/S D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

419200 Balance Transfers - Unexpired to Expired N B D E D/C P/S D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

419500 Transfer of Obligated Balances N B D E D/C D/M 1001/1992-

20252026

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/N

420100 Total Actual Resources - Collected N B D B/E D/C D/M 1001/1992-

20252026

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

421000 Anticipated Reimbursements Y B D E D/C D/M 1001/1992-

20252026

1 or 3 

character 

OMB 

approved 

value

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U X/K/N

421500 Anticipated Expenditure Transfers from Trust Funds Y B D E D/C D/M 1001/1992-

20252026

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U X/K/N

Bulletin No. 2024-01 IV AT - 3 IRC Handout Draft
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2025 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

422100 Unfilled Customer Orders Without Advance N B D B/E D/C D/M 1001/1992-

20252026

E/F B/P/X 1 or 3 

character 

OMB 

approved 

value

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U G/N U/E X/K/N

422200 Unfilled Customer Orders With Advance N B D B/E D/C D/M 1001/1992-

20252026

E/F/N B/P/X 1 or 3 

character 

OMB 

approved 

value

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

422300 Uncollected Subsidy from Program Account N B D B/E D/C M 1001/1992-

20252026

F P/X 1 or 3 

character 

OMB 

approved 

value

D EG/EP/ER E/F/U D/G/N U N

422500 Expenditure Transfers From Trust Funds - Receivable N B D B/E D/C D/M 1001/1992-

20252026

F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

423000 Unfilled Customer Orders Without Advance - Transferred N B D E D/C D/M 1001/1992-

20252026

E/F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

423100 Unfilled Customer Orders With Advance - Transferred N B C E D/C S D/M 1001/1992-

20252026

E/F/N ### #### X 1 or 3 

character 

OMB 

approved 

value

R BAL/

NEW

EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

423200 Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred N B D E D/C D/M 1001/1992-

20252026

F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

423300 Reimbursements Earned - Receivable - Transferred N B D E D/C D/M 1001/1992-

20252026

E/F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

423400 Other Federal Receivables - Transferred N B D E D/C D/M 1001/1992-

20252026

F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

423500 Uncollected Subsidy from Program Account - Transferred N B D E D/C M 1001/1992-

20252026

F X 1 or 3 

character 

OMB 

approved 

value

D EP/ER E/F/U D/G U N

425100 Reimbursements Earned - Receivable N B D B/E D/C D/M 1001/1992-

20252026

E/F B/P/X 1 or 3 

character 

OMB 

approved 

value

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U G/N U/E X/K/N

425200 Reimbursements Earned - Collected From Federal/Non-Federal Exception 

Sources

N B D E D/C D/M 1001/1992-

20252026

E/F B/P/X 1 or 3 

character 

OMB 

approved 

value

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

Bulletin No. 2024-01 IV AT - 4 IRC Handout Draft
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2025 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid N B D E D/C D/M 1001/1992-

20252026

E/F/N B/P/X 1 or 3 

character 

OMB 

approved 

value

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

425400 Reimbursements Earned - Collected From Non-Federal Sources N B D E D/C D/M 1001/1992-

20252026

N B/P/X 1 or 3 

character 

OMB 

approved 

value

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

425500 Expenditure Transfers from Trust Funds - Collected N B D E D/C D/M 1001/1992-

20252026

F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

426000 Actual Collections of Governmental-Type Fees N B D E D/C D/M 1001/1992-

20252026

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/TR E/F/U N U/E X/K/N

426100 Actual Collections of Business-Type Fees N B D E D/C D/M 1001/1992-

20252026

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

426200 Actual Collections of Loan Principal N B D E D/C D/M 1001/1992-

20252026

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

426300 Actual Collections of Loan Interest N B D E D/C D/M 1001/1992-

20252026

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/TR E/F/U D/G/N U/E X/K/N

426400 Actual Collections of Rent N B D E D/C D/M 1001/1992-

20252026

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/TR E/F/U D/G/N U/E X/K/N

426500 Actual Collections From Sale of Foreclosed Property N B D E D/C D/M 1001/1992-

20252026

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/TR E/F/U D/G/N U/E X/K/N

426600 Other Actual Business-Type Collections From Non-Federal Sources N B D E D/C D/M 1001/1992-

20252026

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

426700 Other Actual Governmental-Type Collections From Non-Federal Sources N B D E D/C D/M 1001/1992-

20252026

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/TR E/F/U D/G/N U/E X/K/N

427100 Actual Program Fund Subsidy Collected N B D E D/C D/M 1001/1992-

20252026

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/TR E/F/U D/G/N U/E X/K/N

Bulletin No. 2024-01 IV AT - 5 IRC Handout Draft
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2025 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

427300 Interest Collected From Treasury N B D E D/C D/M 1001/1992-

20252026

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG/EP/ER/TR E/F/U D/G/N U X/K/N

427500 Actual Collections From Liquidating Fund N B D E D/C D/M 1001/1992-

20252026

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/TR E/F/U D/G/N U/E X/K/N

427600 Actual Collections From Financing Fund N B D E D/C D/M 1001/1992-

20252026

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/TR E/F/U D/G/N U/E X/K/N

427700 Other Actual Collections - Federal/Non-Federal Exception Sources N B D E D/C D/M 1001/1992-

20252026

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

428300 Interest Receivable From Treasury N B D B/E D/C D/M 1001/1992-

20252026

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/TR E/F/U D/G/N U/E X/K/N

428500 Receivable From the Liquidating Fund N B D B/E D/C D/M 1001/1992-

20252026

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/TR E/F/U D/G/N U/E X/K/N

428600 Receivable From the Financing Fund N B D B/E D/C D/M 1001/1992-

20252026

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/TR E/F/U D/G/N U/E X/K/N

428700 Other Federal Receivables N B D B/E D/C D/M 1001/1992-

20252026

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

431000 Anticipated Recoveries of Prior-Year Obligations Y B D E D/C D/M 1001/1992-

20252026

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

432100 Adjustments for Changes in Prior-Year Allocations of Budgetary 

Resources - General Fund Account

N B D E D/C D P 1 or 3 

character 

OMB 

approved 

value

D EG E/F/U N U/E X/K/N

433000 Offset to adjustment for Change in allocation of Trust Fund limitation - 

General Fund Account

N B C B/E D/C D/M P/X 1 or 3 

character 

OMB 

approved 

value

D EG E/F/U N U/E X/K/N

439500 Authority Unavailable for Obligation Pursuant to Public Law - Temporary - 

Current-Year Authority

N B C E D/C B/C/D/

P/R/S

D/M 1001/1992-

20252026

1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U X/K/N

Bulletin No. 2024-01 IV AT - 6 IRC Handout Draft
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2025 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

445000 Unapportioned - Unexpired Authority N B C B/E D/C D/M 1001/1992-

20252026

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

449000 Anticipated Resources - Unapportioned Authority Y B C E D/C D/M 1001/1992-

20252026

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/N

451000 Apportionments N B C E D/C A/S D/M 1001/1992-

20252026

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment

Y B C E D/C A/S D/M 1001/1992-

20252026

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

461000 Allotments - Realized Resources N B C E D/C A/S D/M 1001/1992-

20252026

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

462000 Unobligated Funds Exempt From Apportionment N B C B/E D/C A/S D/M 1001/1992-

20252026

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

465000 Allotments - Expired Authority N B C B/E D/C A/B/E D/M 1001/1992-

20252026

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N E K/N

469000 Anticipated Resources - Programs Exempt From Apportionment Y B C E D/C A/S D/M 1001/1992-

20252026

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

470000 Commitments - Programs Subject to Apportionment N B C E D/C A/S D/M 1001/1992-

20252026

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

472000 Commitments - Programs Exempt From Apportionment N B C E C A/S D/M 1001/1992-

20252026

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

479010 Anticipated Reinstated Orders - Obligations, Unpaid Y E C D/M 1001-1992-

2026

P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

480100 Undelivered Orders - Obligations, Unpaid N B C B/E D/C A/B/E #### D/M 1001/1992-

20252026

B/P/X 1 or 3 

character 

OMB 

approved 

value

## D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

Bulletin No. 2024-01 IV AT - 7 IRC Handout Draft
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2025 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

480110 Reinstated Undelivered Orders - Obligations, Unpaid N B C E C A/B/E #### D/M 1001/1992-

20252026

P/X 1 or 3 

character 

OMB 

approved 

value

## D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

480200 Undelivered Orders - Obligations, Prepaid/Advanced N B C B/E D/C A/B/E #### D/M 1001/1992-

20252026

B/P/X 1 or 3 

character 

OMB 

approved 

value

## D/R BAL/

NEW

#### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

483100 Undelivered Orders - Obligations Transferred, Unpaid N B C E D/C D/M 1001/1992-

20252026

F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

483200 Undelivered Orders - Obligations Transferred, Prepaid/Advanced N B C E D/C D/M 1001/1992-

20252026

F ### #### B/X 1 or 3 

character 

OMB 

approved 

value

D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

N B D E D/C D/M 1001/1992-

20252026

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

N B D E D/C D/M 1001/1992-

20252026

F/N B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

N B C E D/C A/B/E #### D/M 1001/1992-

20252026

B/P/X 1 or 3 

character 

OMB 

approved 

value

## D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

N B C E D/C A/B/E #### D/M 1001/1992-

20252026

B/P/X 1 or 3 

character 

OMB 

approved 

value

## D/R BAL #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

490100 Delivered Orders - Obligations, Unpaid N B C B/E D/C A/B/E #### D/M 1001/1992-

20252026

B/P/X 1 or 3 

character 

OMB 

approved 

value

## D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

490110 Reinstated Delivered Orders - Obligations, Unpaid N B C E D/C A/B/E #### D/M 1001/1992-

20252026

P/X 1 or 3 

character 

OMB 

approved 

value

## D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

490200 Delivered Orders - Obligations, Paid N B C E D/C A/B/E #### D/M 1001/1992-

20252026

B/P/X 1 or 3 

character 

OMB 

approved 

value

## D/R BAL/

NEW

#### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

493100 Delivered Orders - Obligations Transferred, Unpaid N B C E D/C D/M 1001/1992-

20252026

F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

Bulletin No. 2024-01 IV AT - 8 IRC Handout Draft
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2025 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

N B D E D/C D/M 1001/1992-

20252026

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

497200 Downward Adjustments of Prior-Year Paid Delivered Orders - 

Obligations, Refunds Collected

N B D E D/C D/M 1001/1992-

20252026

E/F/N B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid N B C E D/C A/B/E #### D/M 1001/1992-

20252026

B/P/X 1 or 3 

character 

OMB 

approved 

value

## D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid N B C E D/C A/B/E #### D/M 1001/1992-

20252026

B/P/X 1 or 3 

character 

OMB 

approved 

value

## D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

593900 Contra Revenue for Lessor Lease Revenue N P D E D/C A/S T/X F/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

Bulletin No. 2024-01 IV AT - 9 IRC Handout Draft